Professional Documents
Culture Documents
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* THIRD DIVISION.
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PERALTA, J.:
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I.
RESPONDENT IS NOT ENTITLED TO THE LEGAL
INTEREST OF 6% PER ANNUM ON THE AMOUNT OF
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14 Republic v. Court of Appeals, 433 Phil. 106, 122; 383 SCRA 611,
623 (2002).
15 Rollo, p. 16.
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24 Fort Bonifacio Development Corporation v. Commissioner of
Internal Revenue, G.R. No. 173425, September 4, 2012, 679 SCRA 566,
586, citing Fort Bonifacio Development Corporation v. Commissioner of
Internal Revenue, 602 Phil. 100, 123; 583 SCRA 168, 192 (2009).
25 Chua v. Court of Appeals, 449 Phil. 25, 50; 401 SCRA 54, 73 (2003).
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26 Philacor Credit Corporation v. Commissioner of Internal Revenue,
G.R. No. 169899, February 6, 2013, 690 SCRA 28, 38, citing BIR Revenue
Regulations No. 9-2000, November 22, 2000.
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27 Emphasis ours.
28 http://www.dpwh.gov.ph/pdf/DPWH%20CitizenÊs%20Charter.pdf
(last accessed February 12, 2015).
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29 DPWH CitizenÊs Charter, id., at p. 22.
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CONCURRING OPINION
LEONEN, J.:
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94 SUPREME COURT REPORTS ANNOTATED
Republic vs. Soriano